https://www.taxtmi.com/caselaws?id=211057 The Gujarat HC construed "input service" under Rule 2(l) of the Cenvat Credit Rules, 2004 as a wide definition covering services used directly or indirectly in relation to manufacture and in clearance of final products from the place of removal. Outward transportation of finished goods beyond the place of removal to the buyer's premises was treated as a service used for clearance of final products, and the inclusive part of the definition was not read as narrowing the main part. The amended wording effective from 1 April 2008 was noted, but the dispute was decided under the unamended provision. Cenvat credit on the service tax paid was allowed. en-us Wed, 06 Apr 2011 00:00:00 +0530 Sat, 25 Apr 2026 12:32:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211057 The Gujarat HC construed "input service" under Rule 2(l) of the Cenvat Credit Rules, 2004 as a wide definition covering services used directly or indirectly in relation to manufacture and in clearance of final products from the place of removal. Outward transportation of finished goods beyond the place of removal to the buyer's premises was treated as a service used for clearance of final products, and the inclusive part of the definition was not read as narrowing the main part. The amended wording effective from 1 April 2008 was noted, but the dispute was decided under the unamended provision. Cenvat credit on the service tax paid was allowed. Case-Laws Central Excise Wed, 06 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211057